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<h1>Clause 248 Empowers Approving Authority to Direct Asset Delivery for Tax Proceedings Under Income Tax Bill, 2025</h1> Clause 248 of the Income Tax Bill, 2025, grants the approving authority the power to authorize a requisitioning officer to request the delivery of assets, books of account, documents, or electronic information from any officer or authority that has taken them into custody under other laws. This can occur if there is a belief that such materials are relevant to proceedings under the Act and have not been or will not be produced as required. Upon requisition, the officer or authority must deliver the materials to the requisitioning officer, and the provisions of sections 247(7) to (11), 250, and 251 apply as if the materials were seized by the requisitioning officer.